Accounts receivable is the product of credit sales. Although credit sales can increase the market competitiveness of enterprises and expand sales, but it also delays the cash recovery time of enterprises, increases the collection cost of accounts, and even causes bad debts risks. This paper focuses on how to reduce the risk of accounts receivable from the generation of accounts receivable and the enterprise risks.%应收帐款是赊销的产物,赊销虽然可以提高企业的市场竞争力,扩大销售额,但也延迟了企业的现金回收时间,增加了帐款的催收成本,甚至会带来坏帐损失的风险.本文着重从应收帐款的产生和引发的企业风险方面分析如何降低应收帐款的风险.
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